(a)Unless the creator of the interest provides for a specific disposition of the interest in the event of a disclaimer, the interest disclaimed shall descend, go, be distributed, or continue to be held (1) as to a present interest, as if the disclaimant had predeceased the creator of the interest or (2) as to a future interest, as if the disclaimant had died before the event determining that the taker of the interest had become finally ascertained and the taker’s interest indefeasibly vested. A disclaimer relates back for all purposes to the date of the death of the creator of the disclaimed interest or the determinative event, as
the case may be.
(b)Notwithstanding subdivision (a), where the disclaimer is filed on or after January 1, 1985:
(1)The beneficiary is not treated as having predeceased the decedent for the purpose of determining the generation at which the division of the estate is to be made under Part 6 (commencing with Section 240) or other provision of a will, trust, or other instrument.
(2)The beneficiary of a disclaimed interest is not treated as having predeceased the decedent for the purpose of applying subdivision (d) of Section 6409 or subdivision (b) of Section 6410.
Notes of Decisions
United States Small Bus. Admin. v. Bensal, 853 F.3d 992 (9th Cir. 2017).
“Cal. Prob. Code § 282 . After Bensal executed the disclaimer, the SBA filed suit in federal district court against the EDB Trust, Bensal, and Ben-sal’s two children.”
Mayo v. White, 178 Cal. App. 3d 1083 (Cal. Ct. App. 1986).
“) Such a disclaimer causes the interest disclaimed to “descend, go, be distributed, or continue to be held (1) as to a present interest, as if the disclaimant had predeceased the creator of the interest .”
Comm'r, 121 T.C. 54 (1970).
· cites it 2× “Cal. Prob. Code section 282(a) (West 2002) provides: Unless the creator of the interest provides for a specific disposition of the interest in the event of a disclaimer, the interest disclaimed shall descend, go, be distributed, or continue to be held (1) as to a present…”
Sampson v. Gillespie (E.D. Cal. 2021).
· cites it 2× “at 4) (citing Cal. Prob. Code § 282 (a)). As 27 such, plaintiff argues that “when a spouse dies without a living spouse and without any children, 28 the parents of the deceased are her rightful heirs.”
Sevier v. Bank of Am. Nat'l Trust & Sav. Ass'n, 225 P.2d 3 (Cal. Ct. App. 1950).
“” (Prob. Code, § 282.) Notice of the hearing shall be published once each week for two months, the first publication being at least three calendar months before the day set for hearing and within 20 days after filing the petition copies of the notice shall be sent by registered…”
In Re Elijah & Mary Stiny Trusts (E.D. Ark. 2024).
“CAL. PROB. CODE § 282. If the members of group one had disclaimed their interest in Della Moore’s share, the resulting distribution would not be to group two members.”
Wait v. Wait CA1/2 (Cal. Ct. App. 2013).
“Judge Castellanos Properly Applied Probate Code Section 282 Probate Code section 282 deals with the disposition of a disclaimed interest, providing in pertinent part as follows: “(a) Unless the creator of the interest provides for a specific disposition of the interest in the…”
Est. of Leona Engelman, Peggy D. Mattson v. Comm'r, 121 T.C. No. 4 (Tax Ct. 2003).
“Cal. Prob. Code section 282(a) (West 2002) provides: Unless the creator of the interest provides for a specific disposition of the interest in the event of a disclaimer, the interest disclaimed shall descend, go, be distributed, or continue to be held (1) as to a present…”
— Cal. Probate Code § 282(a) — 2 cases
Comm'r, 121 T.C. 54 (1970).
“Cal. Prob. Code section 282(a) (West 2002) provides: Unless the creator of the interest provides for a specific disposition of the interest in the event of a disclaimer, the interest disclaimed shall descend, go, be distributed, or continue to be held (1) as to a present…”
Est. of Leona Engelman, Peggy D. Mattson v. Comm'r, 121 T.C. No. 4 (Tax Ct. 2003).
“Cal. Prob. Code section 282(a) (West 2002) provides: Unless the creator of the interest provides for a specific disposition of the interest in the event of a disclaimer, the interest disclaimed shall descend, go, be distributed, or continue to be held (1) as to a present…”
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